试谈资产评估中商誉价格的确定上海财经大学周成江企业如果由于所处地理位置优越、信誉卓著、组织得当、生产经营效率较高、历史悠久、经验丰富、或其他原因，往往会使获利能力超过一般获利水平。商谷（Ｇｏｏｄｗｉｌｌ）就是指企业收益与按本行业平均收益率计算的收益之... Discussion on the determination of the price of goodwill in asset appraisal Zhou Chengjiang of Shanghai University of Finance and Economics often makes profits if it is located in a geographically advantageous location with outstanding reputation, well-organized, high production and operating efficiency, long history, rich experience, or other reasons. Ability exceeds general profitability level. Goodwill refers to the income of the company and the income calculated by the average rate of return of the industry...